Robbies Bike Shop uses the perpetual inventory system and had the following transactions during the month of May:

May 3 Sold merchandise to a customer on credit for $56,000, terms 2/15, n/30. The cost of the merchandise sold was $29,400.

May 6 Sold merchandise to a customer on credit for $16,300, terms 3/10, n/30. The cost of the merchandise sold was $7,950.

May 8 The customer from May 3 returned merchandise with a selling price of $11,500. The cost of the merchandise returned was $6,100.

May 15 The customer from May 6 paid the full amount due.

May 31 The customer from May 3 paid the full amount due.

Using the General Journal on the next page, prepare the required journal entries that Robbie's Bike Shop must make to record these transactions.